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Withholding Guide
This guide is effective January 2015 and includes local income tax rates. These
rates were current at the time this guide was developed. The Maryland
Legislature may change this tax rate when in session. During this time, please
check our Web site at www.marylandtaxes.com for any changes.
Comptroller of Maryland
110 Carroll Street
Annapolis, MD 21411
Call 410-260-7980 from Central Maryland, or,
800-638-2937 from elsewhere
www.marylandtaxes.com
Peter Franchot
Comptroller
We hope this guide will provide you with all the information
you need. However, if you need additional assistance,
please feel free to contact us:
Comptroller of Maryland
Revenue Administration Division
110 Carroll Street
Annapolis, Maryland 21411-0001
410-260-7980
800-638-2937
www.marylandtaxes.com
MW507P
MW506A
MW508
MW508A
MW507
MW507M
MW508CR B
usiness Income Tax Credits - To be used by
non-profit 501(c)(3) organizations only.
Reminders
Employers are responsible for ensuring that tax returns
are filed and deposits and payments are made, even if
the employer contracts with a third party to perform
these acts. The employer remains responsible if the third
party fails to perform any required action. If the third
party fails to make the tax payments, the Comptroller
may assess penalties and interest on the employers
account. The employer is liable for all taxes, penalties
and interest due. The employer may also be held
personally liable for certain unpaid taxes. To verify that
the appropriate returns have been filed and payments
have been made, you may contact the Comptrollers
Office at 1-800-638-2937 or from Central Maryland 410260-7980.
Quarterly withholding tax returns are due on the 15th
day of the month that follows the calendar quarter in
which that income tax was withheld. Withholding tax
rates for gambling winnings have changed. See page 5
for details.
A spouse whose wages are exempt from Maryland
income tax under the Military Spouses Residency Relief
Act may claim an exemption from Maryland withholding
tax. See page 6 for details.
Employers or payors of payments subject to Maryland
withholding taxes are required to submit their W-2/
MW508 data electronically if they have 25 or more
employees. The electronic file must be a modified EFW2
format text file that may be either uploaded through
bFile, or copied to a CD and sent to the Revenue
Administration Division. A PDF or Excel spreadsheet is
not acceptable. Another acceptable electronic option is
to use the bFile website and manually key in each W-2.
See page 8 for details.
TABLE OF CONTENTS
Page
1.INTRODUCTION. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
2.HOW THE LAW APPLIES
Employers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
All Employers Register with Maryland. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Employees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Employees' Social Security numbers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Records to Keep. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Penalties for Failing to Comply. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Civil and Criminal Penalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
3.PAYMENTS SUBJECT TO WITHHOLDING
Taxable Wages. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Nonresident Employees Subject to Withholding. . . . . . . . . . . . . . . . . . . . . . . . . . 5
Lottery & Gambling Winnings Subject to Withholding. . . . . . . . . . . . . . . . . . . . . . 5
Exemption Certificate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Withholding for Annuity, Sick Pay and Retirement Distributions. . . . . . . . . . . . . . . 6
Mandatory Withholding on Retirement Distributions. . . . . . . . . . . . . . . . . . . . . . . 6
Tax-exempt organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
4. DETERMINING THE AMOUNT TO BE WITHHELD
How to Use the Percentage Charts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
5.HOW TO FILE
bFile. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Year End Reconciliation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Magnetic Media Reporting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Names, Address and Federal Employer Identification Number Changes and Final
Returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Amendments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
MW506A, MW506AM. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
MW508A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Where Amended Returns are to be Sent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
SPECIAL WITHHOLDING INFORMATION FOR SINGLES
AND STUDENTS ONLY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
IN THE EVENT OF A DISASTER OR EMERGENCY . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
PERCENTAGE INCOME TAX WITHHOLDING RATES
Maryland Resident Employees who work in Delaware. . . . . . . . . . . . . . . . . . . . . 10
1.25 Percent Local Income Tax and Nonresidents. . . . . . . . . . . . . . . . . . . . . . . . 12
2.25 Percent Local Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
2.40 Percent Local Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
2.50 Percent Local Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
2.60 Percent Local Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
2.65 Percent Local Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
2.80 Percent Local Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
2.85 Percent Local Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
2.90 Percent Local Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
3.00 Percent Local Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
3.05 Percent Local Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
3.10 Percent Local Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
3.15 Percent Local Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
3.20 Percent Local Income Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
*****
1. INTRODUCTION
The withholding of Maryland income tax is a part of the
states pay-as-you-go plan of income tax collection
adopted by the 1955 session of the Maryland General
Assembly. The provisions are set forth in the Tax-General
Article of the Annotated Code of Maryland.
The law aids in the proper collection of taxes required to be
reported by individuals with taxable income.
Generally speaking, the states system resembles the federal
withholding plans. The distinctive differences between the
state and federal systems are explained in this guide.
Withholding tax is not an additional tax, but merely a
collection device. Its purpose is to collect tax at the source,
as the wages are earned, instead of collecting the tax a year
after the wages were earned.
Under the law, the sums withheld must be recorded by the
employer or payor in a ledger account to clearly indicate
the amount of tax withheld and that the tax withheld is the
property of the State of Maryland.
Funds set aside by the employer or payor from taxes
ithheld are deemed by law to be held in trust for the use
w
and benefit of the State of Maryland. Any employer or payor
who negligently fails to either withhold the required tax or
to pay it to the Comptroller, or both, is held personally and
individually liable for all monies involved.
If the employer is a corporate entity, the personal liability
extends and is applicable to the officer or agent of the
corporation whose duty it is to withhold the tax and
transmit it to the Comptroller as required by law.
To help keep accurate employer records, every employer
subject to the withholding provisions of the Maryland law
is assigned a Central Registration Number (CRN) (this is
your eight-digit Maryland tax account number). The Federal
Employer Identification Number (FEIN) assigned to you by
the IRS for federal purposes also is used for record-keeping
purposes. If you do not have a FEIN when you apply for
a Maryland account, we will assign you a CRN. When you
receive your FEIN, you should notify us immediately.
2. HOW THE LAW APPLIES
Employers
Generally, an employer is a person or organization, subject
to the jurisdiction of Maryland, for whom an individual
performs a service as an employee.
An employer who is not required by law to withhold Maryland
income tax may withhold Maryland income tax through
a voluntary arrangement with the employees or payees,
provided that the employer registers with the Revenue
Administration Division. This arrangement must conform to
the Maryland withholding and payment requirements.
All employers must register with Maryland
All employers are required to register with the Revenue
Administration Division by filing a Combined Registration
Application Form CRA. You also can register online at
www.marylandtaxes.com. The employer will be assigned
a CRN that will be used for employer income tax withholding
as well as most other Maryland business taxes.
Do not wait until withholding payments are due to register as
an employer. Contact the Revenue Administration Division,
Annapolis, Maryland 21411 (410-260-7980) as soon as you
know you will be paying wages and withholding taxes.
You should have only one CRN for withholding purposes. If
you have more than one, notify the Revenue Administration
Division.
If you acquire another employers business, do not use
the number assigned to that business. Request a
Combined Registration Application Form CRA from the
to
use
our
online
5. HOW TO FILE
For filing purposes, employers will fall into one of five types
of filing categories:
Accelerated those employers who were required to
withhold $15,000 or more for the preceding calendar year
and who have $700 or more of accumulated withholding
are required to remit the withholding payment within
three business days following that payroll (pay date).
You may request a waiver allowing monthly returns.
Arenewal of the waiver also is available if eligibility
to file federal withholding tax returns on a monthly
basis is unchanged. Pay date is defined as the date the
paychecks are made available to employees.
Quarterly those employers with less than $700 of
withholding per quarter who are required to remit the
tax withheld on a quarterly basis.
Monthly those employers with more than $700 of
withholding in any one quarter who are required to remit
the tax withheld on a monthly basis.
Seasonal those employers who operate only during
certain months. You must obtain prior approval to file
on a seasonal basis. If approval is granted, you would
only be required to file reports during the period your
business is in operation.
A nnual those employers with less than $250
withholding per calendar year are required to remit
the tax withheld on an annual basis. The due date for
filing an annual Form MW506 is the last day of January
following the year to which such withholding applies. In
addition, annual filers must file the Annual Reconciliation
Form MW508 with the Form W-2 for each employee.
bFile
This online service is used to file and pay Employers Return
of Income Tax Withheld (MW506). A valid FEIN or SSN and
Maryland CRN (this is your eight-digit Maryland tax account
number) are required. If you have not registered to file
Maryland business taxes or do not have a CRN, you may
register on our Web site at www.marylandtaxes.com.
You may be asked to provide a bank routing and transit
number (RTN) and a depositors account number (DAN) to
make payments of business taxes. The funds automatically
will be withdrawn from your bank account on the date
specified.
Do not send a paper return when using bFile, this
Due date
January. . . . . . February 15
July . . . . . . . . August 15
February. . . . . March 15
August . . . . . . September 15
March . . . . . . . April 15
September . . . October 15
April . . . . . . . . May 15
October . . . . . November 15
May. . . . . . . . . June 15
November. . . . December 15
June . . . . . . . . July 15
December. . . . January 15
Annual . . . . . . January 31
you are using our online options and have updated the FEIN
online, nothing more needs to be done.
You must indicate if the business has been sold or
discontinued. You can do this online as well as using Form
MW506FR. You must notify the Comptroller of Maryland if
withholding has temporarily stopped as well as an ending
date for the temporary stoppage.
Amendments
MW506A or MW506AM
The Form MW506A is used to amend Form MW506 information
for the current calendar year. Enter the period and year
being amended. Enter the previously reported and remitted
amounts under Previously Reported. Enter the figures
reflecting the change to the reported amounts under
Correct Reported.
If the correct amount is greater than the previously
reported amount, enter the difference in the underpayment/
remittance block, and attach a check or money order
payable to the Comptroller of Maryland.
If the amount is less than the previously reported amount,
enter the amount in the overpayment block. You may
use this amount as a refund or credit against future
withholdings. If you are requesting a credit, please wait for
notification of approval prior to using the credit on a future
period. Please check the appropriate box for a credit or
refund on Form MW506A.
MW508A
Weekly
195.19
Biweekly
390.38
Semi-Monthly
422.92
Monthly
845.83
Quarterly
2,537.50
Annual
$ 10,150.00
Daily
27.81
Company name.
State of domicile.
Principal address.
Contact information.
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
2,885
2,885
3,365
3,365
4,327
4,327
5,769
5,769
--
3.20%
1,923
2,885
1,923
2,404
1,923
3,365
2,404
2,885
2,404
4,327
2,885
4,808
2,885
5,769
4,808
4,808
of excess over
5,769
5,769
6,731
6,731
8,654
8,654
11,538
11,538
--
3.20%
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
11,538
9,615
--
9,615
of excess over
of excess over
4,167
6,250
4,167
5,208
4,167
7,292
5,208
6,250
5,208
9,375
6,250
10,417
6,250
12,500
10,417
--
10,417
6,250
6,250
7,292
7,292
9,375
9,375
12,500
12,500
--
3.20%
of excess over
3.20%
3.20%
of excess over
3.20%
--
of excess over
8,333
8,333
10,417
8,333
10,417
12,500
10,417
18,750
12,500
20,833
12,500
25,000
20,833
--
20,833
12,500
3.20%
12,500
14,583
12,500
14,583
18,750
14,583
18,750
25,000
25,000
--
of excess over
3.20%
This table includes Maryland state and local income taxes less credit for Delaware income tax
MARYLAND EMPLOYER WITHHOLDING
10
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
37,500
3.20%
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
275
412
275
343
275
481
343
412
343
618
412
687
412
824
687
--
687
412
3.20%
412
481
481
618
618
824
824
--
150,000
150,000
175,000
150,000
175,000
225,000
175,000
225,000
300,000
225,000
300,000
300,000
--
3.20%
of excess over
3.20%
of excess over
3.20%
100,000
100,000
125,000
100,000
125,000
150,000
125,000
150,000
250,000
150,000
250,000
250,000
--
of excess over
3.20%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
FORMULA
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
TAXABLE INCOME
of excess over
2,885
2,885
3,365
3,365
4,327
4,327
5,769
5,769
--
1,923
2,885
1,923
2,404
1,923
3,365
2,404
2,885
2,404
4,327
2,885
4,808
2,885
5,769
4,808
--
4,808
of excess over
5,769
5,769
6,731
6,731
8,654
8,654
11,538
11,538
--
3,846
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
9,615
--
9,615
11,538
of excess over
6,250
6,250
7,292
6,250
7,292
9,375
7,292
9,375
12,500
9,375
12,500
--
12,500
12,500
12,500
14,583
12,500
14,583
18,750
14,583
18,750
25,000
18,750
25,000
--
25,000
of excess over
4,167
4,167
5,208
4,167
5,208
6,250
5,208
6,250
10,417
6,250
10,417
--
10,417
of excess over
of excess over
of excess over
8,333
8,333
10,417
8,333
10,417
12,500
10,417
12,500
20,833
12,500
20,833
--
20,833
of excess over
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
37,500
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
412
412
481
481
618
618
824
824
--
of excess over
275
412
275
343
275
481
343
412
343
618
412
687
412
824
687
--
687
of excess over
150,000
150,000
175,000
150,000
175,000
225,000
175,000
225,000
300,000
225,000
300,000
300,000
--
of excess over
of excess over
100,000
100,000
125,000
100,000
125,000
150,000
125,000
150,000
250,000
150,000
250,000
--
250,000
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
2,885
7.00%
2,885
3,365
3,365
4,327
4,327
5,769
5,769
--
1,923
2,885
1,923
2,404
1,923
3,365
2,404
2,885
2,404
4,327
2,885
4,808
2,885
5,769
4,808
--
4,808
of excess over
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
11,538
9,615
--
9,615
7.00%
5,769
6,731
6,731
8,654
8,654
11,538
11,538
--
6,250
7.00%
6,250
7,292
6,250
7,292
9,375
7,292
9,375
12,500
9,375
12,500
--
12,500
12,500
7.00%
12,500
14,583
12,500
14,583
18,750
14,583
18,750
25,000
18,750
25,000
--
25,000
7.00%
4,167
4,167
5,208
4,167
5,208
6,250
5,208
6,250
10,417
6,250
10,417
--
10,417
of excess over
of excess over
7.00%
of excess over
3,846
5,769
7.00%
of excess over
8,333
8,333
10,417
8,333
10,417
12,500
10,417
12,500
20,833
12,500
20,833
--
20,833
of excess over
7.00%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
37,500
7.00%
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
412
7.00%
412
481
412
481
618
481
618
824
618
824
--
824
of excess over
150,000
150,000
175,000
7.00%
$
150,000
175,000
225,000
175,000
225,000
300,000
225,000
300,000
--
300,000
7.00%
of excess over
of excess over
275
7.00%
275
343
275
343
412
343
412
687
412
687
--
687
100,000
100,000
125,000
100,000
125,000
150,000
125,000
150,000
250,000
150,000
250,000
--
250,000
of excess over
7.00%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
275
412
275
343
275
481
343
412
343
618
412
687
412
824
687
--
687
412
7.15%
412
481
481
618
618
824
824
--
of excess over
1,923
2,885
1,923
2,404
1,923
3,365
2,404
2,885
2,404
4,327
2,885
4,808
2,885
5,769
4,808
--
4,808
2,885
7.15%
2,885
3,365
3,365
4,327
4,327
5,769
5,769
--
3,846
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
11,538
9,615
--
9,615
5,769
7.15%
5,769
6,731
6,731
8,654
8,654
11,538
11,538
--
4,167
6,250
4,167
5,208
4,167
7,292
5,208
6,250
5,208
9,375
6,250
10,417
6,250
12,500
10,417
--
10,417
6,25
7.15%
6,250
7,292
7,292
9,375
9,375
12,500
12,500
--
of excess over
of excess over
7.15%
of excess over
7.15%
of excess over
7.15%
of excess over
7.15%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
12,500
7.15%
12,500
14,583
12,500
14,583
18,750
14,853
18,750
25,000
25,000
--
8,333
8,333
10,417
8,333
10,417
12,500
10,417
18,750
12,500
20,833
12,500
25,000
20,833
--
20,833
of excess over
37,500
7.15%
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
150,000
7.15%
150,000
175,000
175,000
225,000
225,000
300,000
300,000
--
of excess over
7.15%
7.15%
of excess over
100,000
150,000
100,000
125,000
100,000
175,000
125,000
150,000
125,000
225,000
150,000
250,000
150,000
300,000
250,000
--
250,000
of excess over
7.15%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
2,885
7.25%
2,885
3,365
3,365
4,327
4,327
5,769
5,769
--
1,923
2,885
1,923
2,404
1,923
3,365
2,404
2,885
2,404
4,327
2,885
4,808
2,885
5,769
4,808
--
4,808
of excess over
5,769
5,769
6,731
6,731
8,654
8,654
11,538
11,538
--
7.25%
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
11,538
9,615
--
9,615
of excess over
6,250
7.25%
6,250
7,292
7,292
9,375
9,375
12,500
12,500
--
4,167
6,250
4,167
5,208
4,167
7,292
5,208
6,250
5,208
9,375
6,250
10,417
6,250
12,500
10,417
--
10,417
of excess over
12,500
7.25%
12,500
14,583
12,500
14,583
18,750
14,583
18,750
25,000
18,750
25,000
--
25,000
of excess over
7.25%
7.25%
of excess over
7.25%
of excess over
8,333
8,333
10,417
8,333
10,417
12,500
10,417
12,500
20,833
12,500
20,833
--
20,833
of excess over
7.25%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
37,500
7.25%
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
412
7.25%
412
481
412
481
618
481
618
824
618
824
--
824
150,000
150,000
175,000
150,000
175,000
225,000
175,000
225,000
300,000
225,000
300,000
300,000
--
of excess over
7.25%
7.25%
of excess over
of excess over
275
7.25%
275
343
275
343
412
343
412
687
412
687
--
687
100,000
100,000
125,000
100,000
125,000
150,000
125,000
150,000
250,000
150,000
250,000
--
250,000
of excess over
7.25%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
2,885
7.35%
2,885
3,365
3,365
4,327
4,327
5,769
5,769
--
1,923
2,885
1,923
2,404
1,923
3,365
2,404
2,885
2,404
4,327
2,885
4,808
2,885
5,769
4,808
--
4,808
of excess over
5,769
5,769
6,731
6,731
8,654
8,654
11,538
11,538
--
7.35%
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
11,538
9,615
742.79 plus
9,615
of excess over
6,250
7.35%
6,250
7,292
7,292
9,375
9,375
12,500
12,500
--
8.35
4,167
6,250
4,167
5,208
4,167
7,292
5,208
6,250
5,208
9,375
6,250
10,417
6,250
12,500
10,417
--
10,417
of excess over
12,500
7.35%
12,500
14,583
12,500
14,583
18,750
14,583
18,750
25,000
18,750
25,000
--
25,000
of excess over
7.35%
7.35%
--
of excess over
7.35%
of excess over
8,333
8,333
10,417
8,333
10,417
12,500
10,417
12,500
20,833
12,500
20,833
--
20,833
of excess over
7.35%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
37,500
25,000
37,500
43,750
37,500
25,000
31,250
25,000
43,750
56,250
43,750
31,250
37,500
31,250
56,250
75,000
56,250
37,500
62,500
37,500
75,000
--
75,000
62,500
--
62,500
7.35%
of excess over
412
7.35%
412
481
412
481
618
481
618
824
618
824
--
824
of excess over
275
7.35%
275
343
275
343
412
343
412
687
412
687
--
687
of excess over
7.35%
of excess over
150,000
7.35%
150,000
175,000
150,000
175,000
225,000
175,000
225,000
300,000
225,000
300,000
--
300,000
100,000
100,000
125,000
100,000
125,000
150,000
125,000
150,000
250,000
150,000
250,000
--
250,000
of excess over
7.35%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
2,885
7.40%
2,885
3,365
3,365
4,327
4,327
5,769
5,769
--
1,923
2,885
1,923
2,404
1,923
3,365
2,404
2,885
2,404
4,327
2,885
4,808
2,885
5,769
4,808
--
4,808
of excess over
5,769
7.40%
5,769
6,731
6,731
8,654
8,654
11,538
11,538
--
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
11,538
9,615
--
9,615
of excess over
6,250
7.40%
6,250
7,292
7,292
9,375
9,375
12,500
12,500
--
4,167
6,250
4,167
5,208
4,167
7,292
5,208
6,250
5,208
9,375
6,250
10,417
6,250
12,500
10,417
--
10,417
of excess over
12,500
7.40%
12,500
14,583
12,500
14,583
18,750
14,583
18,750
25,000
25,000
--
of excess over
7.40%
7.40%
of excess over
7.40%
of excess over
8,333
8,333
10,417
8,333
10,417
12,500
10,417
18,750
12,500
20,833
12,500
25,000
20,833
--
20,833
of excess over
7.40%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
37,500
7.40%
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
412
7.40%
412
481
481
618
618
824
824
--
275
412
275
343
275
481
343
412
343
618
412
687
412
824
687
--
687
of excess over
150,000
7.40%
150,000
175,000
175,000
225,000
225,000
300,000
300,000
--
of excess over
7.40%
of excess over
7.40%
100,000
150,000
100,000
125,000
100,000
175,000
125,000
150,000
125,000
225,000
150,000
250,000
150,000
300,000
250,000
250,000
--
of excess over
7.40%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
2,885
7.55%
2,885
3,365
2,885
3,365
4,327
3,365
4,327
5,769
4,327
5,769
--
5,769
5,769
5,769
6,731
6,731
8,654
8,654
11,538
11,538
--
of excess over
7.55%
1,923
1,923
2,404
1,923
2,404
2,885
2,404
2,885
4,808
2,885
4,808
--
4,808
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
11,538
9,615
--
9,615
of excess over
6,250
7.55%
6,250
7,292
7,292
9,375
9,375
12,500
12,500
--
7.55%
4,167
6,250
4,167
5,208
4,167
7,292
5,208
6,250
5,208
9,375
6,250
10,417
6,250
12,500
10,417
--
10,417
of excess over
12,500
7.55%
12,500
14,583
12,500
14,583
18,750
14,583
18,750
25,000
18,750
25,000
--
25,000
of excess over
7.55%
of excess over
3,846
7.55%
of excess over
8,333
8,333
10,417
8,333
10,417
12,500
10,417
12,500
20,833
12,500
20,833
--
20,833
of excess over
7.55%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
37,500
7.55%
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
275
412
275
343
275
481
343
412
343
618
412
687
412
824
687
--
687
412
7.55%
412
481
481
618
618
824
824
--
7.55%
7.55%
of excess over
7.55%
of excess over
100,000
100,000
125,000
100,000
125,000
150,000
125,000
150,000
250,000
150,000
250,000
--
250,000
150,000
150,000
175,000
150,000
175,000
225,000
175,000
225,000
300,000
225,000
300,000
--
300,000
of excess over
7.55%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
2,885
7.60%
2,885
3,365
3,365
4,327
4,327
5,769
5,769
--
1,923
2,885
1,923
2,404
1,923
3,365
2,404
2,885
2,404
4,327
2,885
4,808
2,885
5,769
4,808
--
4,808
of excess over
5,769
5,769
6,731
6,731
8,654
8,654
11,538
11,538
--
7.60%
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
11,538
9,615
--
9,615
of excess over
6,250
7.60%
6,250
7,292
7,292
9,375
9,375
12,500
12,500
--
4,167
6,250
4,167
5,208
4,167
7,292
5,208
6,250
5,208
9,375
6,250
10,417
6,250
12,500
10,417
--
10,417
of excess over
12,500
7.60%
12,500
14,583
12,500
14,583
18,750
14,583
18,750
25,000
25,000
--
of excess over
7.60%
7.60%
of excess over
7.60%
of excess over
8,333
8,333
10,417
8,333
10,417
12,500
10,417
18,750
12,500
20,833
12,500
25,000
20,833
--
20,833
of excess over
7.60%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
37,500
7.60%
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
412
7.60%
412
481
481
618
618
824
824
--
150,000
7.60%
275
412
275
343
275
481
343
412
343
618
412
687
412
824
687
--
687
of excess over
of excess over
7.60%
of excess over
7.60%
100,000
of excess over
7.60%
150,000
175,000
150,000
100,000
125,000
100,000
175,000
225,000
175,000
125,000
150,000
125,000
225,000
300,000
225,000
150,000
250,000
150,000
300,000
300,000
250,000
--
250,000
--
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
2,885
7.65%
2,885
3,365
3,365
4,327
4,327
5,769
5,769
--
1,923
2,885
1,923
2,404
1,923
3,365
2,404
2,885
2,404
4,327
2,885
4,808
2,885
5,769
4,808
--
4,808
of excess over
5,769
5,769
6,731
6,731
8,654
8,654
11,538
11,538
--
7.65%
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
11,538
9,615
--
9,615
of excess over
6,250
7.65%
6,250
7,292
7,292
9,375
9,375
12,500
12,500
--
4,167
6,250
4,167
5,208
4,167
7,292
5,208
6,250
5,208
9,375
6,250
10,417
6,250
12,500
10,417
--
10,417
of excess over
12,500
7.65%
12,500
14,583
12,500
14,583
18,750
14,583
18,750
25,000
18,750
25,000
--
25,000
of excess over
7.65%
7.65%
of excess over
7.65%
of excess over
8,333
8,333
10,417
8,333
10,417
12,500
10,417
12,500
20,833
12,500
20,833
--
20,833
of excess over
7.65%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
37,500
7.65%
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
412
7.65%
412
481
481
618
618
824
824
--
275
412
275
343
275
481
343
412
343
618
412
687
412
824
687
--
687
of excess over
150,000
7.65%
150,000
175,000
150,000
175,000
225,000
175,000
225,000
300,000
225,000
300,000
300,000
of excess over
--
7.65%
of excess over
7.65%
100,000
100,000
125,000
100,000
125,000
150,000
125,000
150,000
250,000
150,000
250,000
250,000
--
of excess over
7.65%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
2,885
7.75%
2,885
3,365
3,365
4,327
4,327
5,769
5,769
--
1,923
2,885
1,923
2,404
1,923
3,365
2,404
2,885
2,404
4,327
2,885
4,808
2,885
5,769
4,808
--
4,808
5,769
5,769
6,731
6,731
8,654
8,654
11,538
11,538
--
of excess over
7.75%
3,846
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
11,538
9,615
--
9,615
of excess over
6,250
7.75%
6,250
7,292
7,292
9,375
9,375
12,500
12,500
--
4,167
6,250
4,167
5,208
4,167
7,292
5,208
6,250
5,208
9,375
6,250
10,417
6,250
12,500
10,417
--
10,417
of excess over
12,500
7.75%
12,500
14,583
12,500
14,583
18,750
14,583
18,750
25,000
25,000
--
of excess over
7.75%
7.75%
of excess over
7.75%
of excess over
8,333
8,333
10,417
8,333
10,417
12,500
10,417
18,750
12,500
20,833
12,500
25,000
20,833
--
20,833
of excess over
7.75%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
37,500
7.75%
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
412
7.75%
412
481
481
618
618
824
824
--
275
412
275
343
275
481
343
412
343
618
412
687
412
824
687
--
687
of excess over
150,000
7.75%
150,000
175,000
175,000
225,000
225,000
300,000
300,000
--
of excess over
7.75%
of excess over
7.75%
100,000
150,000
100,000
125,000
100,000
175,000
125,000
150,000
125,000
225,000
150,000
250,000
150,000
300,000
250,000
--
250,000
of excess over
7.75%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
2,885
7.80%
2,885
3,365
3,365
4,327
4,327
5,769
5,769
--
1,923
2,885
1,923
2,404
1,923
3,365
2,404
2,885
2,404
4,327
2,885
4,808
2,885
5,769
4,808
--
4,808
5,769
6,73
6,731
8,654
8,654
11,538
11,538
--
of excess over
7.80%
6,250
6,250
7,292
7,292
9,375
9,375
12,500
12,500
--
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
11,538
9,615
--
9,615
7.80%
4,167
6,250
4,167
5,208
4,167
7,292
5,208
6,250
5,208
9,375
6,250
10,417
6,250
12,500
10,417
--
10,417
of excess over
12,500
7.80%
12,500
14,583
12,500
14,583
18,750
14,583
18,750
25,000
25,000
--
of excess over
7.80%
7.80%
of excess over
of excess over
7.80%
of excess over
5,769
8,333
8,333
10,417
8,333
10,417
12,500
10,417
18,750
12,500
20,833
12,500
25,000
20,833
--
20,833
of excess over
7.80%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
FORMULA
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
TAXABLE INCOME
of excess over
37,500
7.80%
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
412
7.80%
412
481
412
481
618
481
618
824
824
--
150,000
275
275
343
275
343
412
343
618
412
687
412
824
687
--
687
7.80%
150,000
175,000
175,000
225,000
225,000
300,000
300,000
of excess over
of excess over
--
7.80%
of excess over
7.80%
100,000
150,000
100,000
125,000
100,000
175,000
125,000
150,000
125,000
225,000
150,000
250,000
150,000
300,000
250,000
250,000
--
of excess over
7.80%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
2,885
7.85%
2,885
3,365
3,365
4,327
4,327
5,769
5,769
--
1,923
2,885
1,923
2,404
1,923
3,365
2,404
2,885
2,404
4,327
2,885
4,808
2,885
5,769
4,808
--
4,808
of excess over
5,769
5,769
6,731
6,731
8,654
8,654
11,538
11,538
--
7.85%
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
11,538
9,615
--
9,615
of excess over
6,250
7.85%
6,250
7,292
7,292
9,375
9,375
12,500
12,500
--
4,167
6,250
4,167
5,208
4,167
7,292
5,208
6,250
5,208
9,375
6,250
10,417
6,250
12,500
10,417
--
10,417
of excess over
7.85%
12,500
14,58
12,500
14,583
18,750
14,583
18,750
25,000
25,000
--
of excess over
12,500
7.85%
7.85%
of excess over
7.85%
of excess over
8,333
8,333
10,417
8,333
10,417
12,500
10,417
18,750
12,500
20,833
12,500
25,000
20,833
--
20,833
of excess over
7.85%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
37,500
7.85%
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
412
7.85%
412
481
481
618
618
824
824
--
150,000
150,000
175,000
275
412
275
343
275
481
343
412
343
618
412
687
412
824
687
--
687
of excess over
7.85%
100,000
150,000
100,000
125,000
100,000
125,000
150,000
125,000
250,000
150,000
--
250,000
175,000
225,000
175,000
225,000
300,000
225,000
150,000
300,000
--
300,000
250,000
of excess over
7.85%
$
of excess over
7.85%
of excess over
7.85%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
2,885
7.90%
2,885
3,365
3,365
4,327
4,327
5,769
5,769
--
1,923
2,885
1,923
2,404
1,923
3,365
2,404
2,885
2,404
4,327
2,885
4,808
2,885
5,769
4,808
--
4,808
of excess over
5,769
5,769
6,731
6,731
8,654
8,654
11,538
11,538
--
7.90%
5,769
3,846
4,808
3,846
6,731
4,808
5,769
4,808
8,654
5,769
9,615
5,769
11,538
9,615
--
9,615
of excess over
4,167
6,250
4,167
5,208
4,167
7,292
5,208
6,250
5,208
9,375
6,250
10,417
6,250
12,500
10,417
--
10,417
6,250
7.90%
6,250
7,292
7,292
9,375
9,375
12,500
12,500
--
7.90%
of excess over
7.90%
of excess over
7.90%
of excess over
8,333
8,333
10,417
8,333
10,417
12,500
10,417
18,750
12,500
20,833
12,500
25,000
20,833
--
20,833
12,500
7.90%
12,500
14,583
12,500
14,583
18,750
14,583
18,750
25,000
25,000
--
of excess over
7.90%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
37,500
7.90%
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
412
7.90%
412
481
481
618
618
824
824
--
275
412
275
343
275
481
343
412
343
618
412
687
412
824
687
--
687
of excess over
150,000
7.90%
150,000
175,000
175,000
225,000
225,000
300,000
300,000
of excess over
--
7.90%
of excess over
7.90%
100,000
150,000
100,000
125,000
100,000
175,000
125,000
150,000
125,000
225,000
150,000
250,000
150,000
300,000
250,000
250,000
--
of excess over
7.90%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
2,885
7.95%
2,885
3,365
2,885
3,365
4,327
3,365
4,327
5,769
4,327
5,769
--
5,769
of excess over
5,769
5,769
6,731
7.95%
$
5,769
6,731
8,654
6,731
8,654
11,538
8,654
11,538
--
11,538
6,250
6,250
7,292
7,292
9,375
9,375
12,500
12,500
--
of excess over
7.95%
1,923
1,923
2,404
1,923
2,404
2,885
2,404
2,885
4,808
2,885
4,808
--
4,808
of excess over
3,846
3,846
4,808
3,846
4,808
5,769
4,808
5,769
9,615
5,769
9,615
--
9,615
7.95%
4,167
6,250
4,167
5,208
4,167
7,292
5,208
6,250
5,208
9,375
6,250
10,417
6,250
12,500
10,417
--
10,417
of excess over
12,500
7.95%
12,500
14,583
12,500
14,583
18,750
14,583
18,750
25,000
25,000
--
of excess over
7.95%
7.95%
of excess over
8,333
8,333
10,417
$8,333
10,417
12,500
$10,417
18,750
12,500
20,833
$12,500
25,000
20,833
--
$20,833
of excess over
7.95%
Payroll
period
Amount
of one
exemption
Weekly
Bi-weekly
Semi-monthly
Monthly
Quarterly
Annually
Daily
$
61.54
$
123.08
$
133.33
$
266.67
$
800.00
$ 3,200.00
$
8.77
$
38.55
$
77.00
$
83.50
$
167.00
$
500.00
$ 2,000.00
$
5.50
FORMULA
TAXABLE INCOME
of excess over
37,500
7.95%
37,500
43,750
43,750
56,250
56,250
75,000
75,000
--
25,000
37,500
25,000
31,250
25,000
43,750
31,250
37,500
31,250
56,250
37,500
62,500
37,500
75,000
62,500
--
62,500
of excess over
412
7.95%
412
481
481
618
618
824
824
--
275
412
275
343
275
481
343
412
343
618
412
687
412
824
687
--
687
of excess over
150,000
7.95%
150,000
175,000
175,000
225,000
225,000
300,000
300,000
--
of excess over
7.95%
of excess over
7.95%
100,000
150,000
100,000
125,000
100,000
175,000
125,000
150,000
125,000
225,000
150,000
250,000
150,000
300,000
250,000
--
250,000
of excess over
7.95%